MP3MP3 to MP3 (change bitrate or frequency)MP3 to WMAMP3 to WAVMP3 to OGGMP3 to FLACMP3 to AACMP3 to MP4MP3 to MPCMP3 to APE WAVWAV to MP3WAV to WMAWAV to WAV (change bitrate or frequency)WAV to OGGWAV to FLACWAV to AACWAV to MP4WAV to MPCWAV to APE OGGOGG to MP3OGG to WMAOGG to WAVOGG to OGG (change bitrate or frequency)OGG to FLACOGG to AACOGG to MP4OGG to MPCOGG to APECDACDA to MP3CDA to WMACDA to WAVCDA to OGGCDA to FLACCDA to AACCDA to MP4CDA to MPCCDA to APE APEAPE to MP3APE to WMAAPE to WAVAPE to OGGAPE to FLACAPE to AACAPE to MP4APE to MPCAPE to APE (change bitrate or frequency) APLAPL to MP3APL to WMAAPL to WAVAPL to OGGAPL to FLACAPL to AACAPL to MP4APL to MPCAPL to APEMPPMPP to MP3MPP to WMAMPP to WAVMPP to OGGMPP to FLACMPP to AACMPP to MP4MPP to MPCMPP to APE MPCMPC to MP3MPC to WMAMPC to WAVMPC to OGGMPC to FLACMPC to AACMPC to MP4MPC to MPC (change bitrate or frequency)MPC to APE MP+MP+ to MP3MP+ to WMAMP+ to WAVMP+ to OGGMP+ to FLACMP+ to AACMP+ to MP4MP+ to MPCMP+ to APERARA to MP3RA to WAVRA to OGGRA to FLAC RAXRAX to MP3RAX to WAVRAX to OGGRAX to FLAC RMRM to MP3RM to WAVRM to OGGRM to FLACFLACFLAC to MP3FLAC to WMAFLAC to WAVFLAC to OGGFLAC to FLAC (change bitrate or frequency)FLAC to AACFLAC to MP4FLAC to MPCFLAC to APE WMAWMA to MP3WMA to WMA (change bitrate or frequency)WMA to WAVWMA to OGGWMA to FLACWMA to AACWMA to MP4WMA to MPCWMA to APE MP4MP4 to MP3MP4 to WMAMP4 to WAVMP4 to OGGMP4 to FLACMP4 to AACMP4 to MP4 (change bitrate or frequency)MP4 to MPCMP4 to APEAACAAC to MP3AAC to WMAAAC to WAVAAC to OGGAAC to FLACAAC to AAC (change bitrate or frequency)AAC to MP4AAC to MPCAAC to APE WVWV to MP3WV to WMAWV to WAVWV to OGGWV to FLACWV to AACWV to MP4WV to MPCWV to APE AMRAMR to MP3AMR to WMAAMR to WAVAMR to OGGAMR to FLACAMR to AACAMR to MP4AMR to MPCAMR to APETTATTA to MP3TTA to WMATTA to WAVTTA to OGGTTA to FLACTTA to AACTTA to MP4TTA to MPCTTA to APE OFROFR to MP3OFR to WMAOFR to WAVOFR to OGGOFR to FLACOFR to AACOFR to MP4OFR to MPCOFR to APE SPXSPX to MP3SPX to WMASPX to WAVSPX to OGGSPX to FLACSPX to AACSPX to MP4SPX to MPCSPX to APEXMXM to MP3XM to WMAXM to WAVXM to OGGXM to FLACXM to AACXM to MP4XM to MPCXM to APE S3MS3M to MP3S3M to WMAS3M to WAVS3M to OGGS3M to FLACS3M to AACS3M to MP4S3M to MPCS3M to APE MODMOD to MP3MOD to WMAMOD to WAVMOD to OGGMOD to FLACMOD to AACMOD to MP4MOD to MPCMOD to APEMIDIMIDI to MP3MIDI to WMAMIDI to WAVMIDI to OGGMIDI to FLACMIDI to AACMIDI to MP4MIDI to MPCMIDI to APEWhich encoder/format is the best?Short answer:You should test them yourself, and choose which one best suit your needs.Somewhat long answer:For best possible quality: Lossless (FLAC, Monkey's Audio)For high quality at high bitrates: Musepack (MPC)For high quality at most bitrates (80 ~ 160kbps): iTunes AAC, Ogg VorbisFor best compatibility: MP3 using